CONCERNING THE PUBLIC REVENUE. cate, under his hand, of the number of shares belonging to such delinquent shareholder, and by him, her, or them purchased, and such certificate shall vest the right to such shares in the purchaser, and upon presentation of such certificate to the cashier of the bank or banking association, the shares in which have been so sold as aforesaid, it shall be the duty of such cashier to transfer upon the books of the bank or banking association the number of shares sold as aforesaid to the purchaser, and to deduct the same from the number of shares held by such delinquent shareholder. If the cashier of any bank or banking association shall Neglect of neglect or refuse to make the transfer as aforesaid he shall be guilty of a misdemeanor, and upon conviction thereof shall forfeit and pay to the State a fine of one thousand dollars, and shall be liable to such purchaser, in a civil action, for the value of the shares so purchased as aforesaid. Cashier to transfer stock so sold Penalty. SECTION 3. Be it further enacted as aforesaid, That the presi dent or cashier of each bank or banking association aforesaid, performing the duties required by this act, shall be allowed, by Compensa way of compensation for their services, a commission of two and of bauk. one-half per centum upon the amount of tax by them respectively paid unto the State Treasurer under the provisions of this act. tion of officer Neglect of furnish deduct and SECTION 4. Be it further enacted as aforesaid, That in case the officer to president or cashier of any bank or banking association aforestatement, or said shall refuse or neglect, for a period of ten days, after the pay over tax same is required by the provisions of this act, to furnish unto the State Treasurer a list of the stockholders of such bank or banking association as aforesaid, or to estimate and appraise the value in cash of the said shares, and verify the same under oath or affirmation as is required by the second section of this act, or shall neglect or refuse to retain and deduct and pay over from the dividends or profits aforesaid unto the State Treasurer the amount of tax due upon the said shares, then it shall be the duty of the State Treasurer forthwith to obtain a list of the stockholders of the said banks or banking associations whose president or cashier shall have neglected or refused to perform the acts and duties aforesaid, and to estimate and appraise the actual surer to ap cash value of such shares of capital stock, and after giving public notice by advertisement unto such delinquent stockholders by name in one or more newspapers of the State, for the period of three weeks, to proceed to sell by public auction and transfer to the purchaser a sufficient number of shares of such capital stock belonging to any delinquent shareholder as may be required to pay the tax due from [each] such delinquent shareholder respectively, together with the costs and expenses incurred in procuring such list of stockholders and making publication and sale as aforesaid. State Trea praise stock. Notice to stockholders Sale. 1 CONCERNING PUBLIC REVENUE-ASSESSMENTS. SECTION 5. Be it further enacted as aforesaid, That the act Act repealed entitled, "An act in relation to National Banks in this State," Vol. 13, p. 4. passed February 16, 1866, be and the same is hereby repealed. Passed at Dover, April 8, 1869. Rev. Code, 27. CHAPTER 394. OF THE VALUATION OF PROPERTY SEC. 1. Section 2, Chapter 11, amended SEC. 1. Assessment of real property to stand for An Act to amend Section Two of Chapter Eleven of the Revised Statutes Rev Code 27 of real pro SECTION 1. Be it enacted by the Senate and House of Represen tatives of the State of Delaware in General Assembly met, That Sec. 2, Chap Section two of Chapter eleven of the Revised Statutes of the 11, amended State of Delaware be amended by striking out the word "eight in the sixth line and to insert in lieu thereof the word "four," Assessment and by striking out the word "eighth" in the seventh line and perty to to insert in lieu thereof the word "fourth;" and that in copies years of the said Revised Statutes of the State of Delaware hereafter to be printed, the said Section two shall be printed as hereby amended. Passed at Dover, January 28, 1869. stand four CONCERNING THE COLLECTION OF TAXES. CHAPTER 395. Collectors to attend the places of tions at cer of receiving taxes. OF COLLECTORS. SEC. 1. Collectors to attend the places of hold- SEC. 5. Settlement of Collectors' accounts when An Act concerning the Collection of Taxes. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: SECTION 1. That it shall be the duty of collectors of county and poor taxes in the several hundreds of New Castle county holding elec- to attend at the places of holding the general election in their tain times, respective hundreds on the first Saturday of May, June, July, for purpose August, September, October and November, between the hours of nine o'clock A. M. and five o'clock P. M., in the year eighteen hundred and seventy, and every year hereafter, for the purpose of receiving the county and poor taxes, and all other taxes hereinafter provided for: Provided that when a hundred has been divided into two or more election districts, the collector shall receive the taxes at the different voting places alternately: And provided also, that taxes due in any part of the hundred shall be received at any voting place at which they shall be tendered. Proviso. When the shall de- ductions if SECTION 2. That the said collectors shall on the first Saturday of May aforesaid demand from all persons liable to pay taxes the sums respectively charged to them on the duplicate or duplicates, and the said collectors shall deduct from the amounts of of the de- said duplicates three per centum on all amounts paid on the first Saturday in May; on the first Saturday of June shall deduct the sum of two per centum from amount of said duplicates; on the first Saturday of July shall deduct the sum of one per centum from amount of said duplicates; on the first Saturday of August Of the addi- shall collect the amount of said duplicates; on the first Saturday tions if not in September shall demand in addition to the sums charged as certain days. aforesaid the further sum of one per centum; on the first Satur paid on certain days. paid until CONCERNING THE COLLECTION OF TAXES. day of October the further sum of two per centum; on the first Saturday of November the further sum of three per centum. And the collector shall, in every instance, mark on his duplicate, opposite the name of the person paying the tax, the date of said payment; and the said collectors shall attend at the election for inspector and assessor, and at the general election, and at all special elections, and shall demand, in addition to the amount charged on the duplicates, the per centage that is due or would be due on the regular day of payment next nearest the said election day. SECTION 3. It shall be the duty of each of the said collectors Taxes, when to pay over, within five days of each of the receiving days paid over. mentioned in the preceding section, to the County Treasurer, Treasurers of the Poor, and to all other persons entitled, their respective proportions of the amounts so received, including the per centage aforesaid; and upon making payment as aforesaid, when after the first Saturday of November, the County Treasurer and settlement all other persons entitled shall make settlement with the collec- made with tors and allow them at the rate of four dollars for every one Pay of hundred dollars so received and paid over. shall be Collectors. Collectors. certain time, ted. SECTION 4. That from and after the first Saturday in Novem-Taxes not ber aforesaid, the collectors shall collect the taxes then unpaid at paid at a such time and places as they shall choose, adding unto the taxes when collec and per centage aforesaid the further sum of four per centum: Additional Provided that this additional four per centum shall not be added per centage. to the taxes collected on the day of the general election. Proviso. of Collectors' by Levy SECTION 5. That the settlement and adjustment of the accounts Settlement of the collector by the Levy Court, as prescribed by Section 21, accounts, Chapter 8, of Revised Code, shall thereafter be made in the when made month of February, in every year, and on all sums received by Court. the collectors between the first Saturday of November and the first Tuesday of February, and paid over within thirty days after the settlement by the Levy Court as aforesaid, the County Trea- Amount surer and all others entitled shall allow the collectors at the rate lectors on of eight dollars for every hundred dollars so received and paid paid over. over. allowed Col the sums remedy lectors who SECTION 6. That in case any of the said collectors shall, within of the thirty days after the settlement described in the preceding against Colsection, fail to pay over to the County Treasurer or other persons fail to pay entitled the balance so determined, the County Treasurer or other over. persons entitled shall immediately proceed upon the official bond of such defaulting collector. SECTION 7. That the provisions of this act shall apply to the Provisions collection of road taxes in the several hundreds of New Castle of this act to apply to tion of road Castle co. sioners to road tax. COLLECTION OF TAXES.-ELECTIONS. county, and that the road commissioners of the several hundreds. taxes in New aforesaid shall, annually, on the second Saturday of April, appoint one of their number, being a freeholder of the hundred, Commis- treasurer of the road tax, who shall give bond, with freehold elect a Trea- security, to be approved by both the other commissioners, in surer of the double the amount of the road tax levied; the said treasurer His duties. shall receive all moneys due the hundred on account of the road tax, and shall pay all orders drawn on him by the other commissioners for material, or work, or other services, and every collector shall receive as money the aforesaid orders in the payment of all road taxes at any time during the year without adding or deducting from the taxes paid with said orders. Не shall be allowed a commission of two per centum on all moneys disbursed. Pay of. When the Collector of SECTION 8. The collector of road taxes shall make a settleroad taxes ment with the road commissioners and their treasurer annually on the second Saturday of February, subject to the provisions of Sections 5 and 6 aforesaid. shall settle. When the Treasurer of road tax SECTION 9. The treasurer of the road tax shall make a settlement annually with the other road commissioners before the shall settle. second Saturday of April, and shall pay over any balance found remaining in his hands to his successor in office immediately upon his appointment. Inconsistent acts repealed SECTION 10. All acts or parts of acts conflicting with the foregoing sections are hereby repealed. Passed at Dover, March 17, 1869. Voters, their qualifications. CHAPTER 396. THE QUALIFICATIONS OF VOTERS. An Act Relating to Voters. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, That no person of the age of twenty-two years or upwards, who has not resided in this State one year next before any election for governor, senator, representatives, sheriffs, and coroners, and the |